Held that on identical facts the remuneration paid to directors was deleted by the CIT(A). No change of facts for the relevant year. Addition was deleted. (AY. 2014-15)
Niche Health Options (P.) Ltd. v. (2022) 196 ITD 6 (Mum.)(Trib.)
S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Addition was deleted by CIT(A) in earlier year-Revenue has not challenged the order of earlier year-Addition was deleted. [S. 254(1)